Guidance

Check if you can claim a waiver for goods brought into Northern Ireland

You may be able to claim a waiver for goods brought into Northern Ireland so that you do not have to pay duty on those goods.

• From: HM Revenue & Customs
• Published: 3 July 2023
• Last updated: 5 January 2024 바카라 사이트� See all updates

Applies to Northern Ireland

To claim a waiver so you do not have to pay duty on goods you bring into Northern Ireland from Great Britain (England, Scotland and Wales) or countries outside the UK and EU, you바카라 사이트檒l need to check:

• non-customs de minimis state aid you바카라 사이트檝e received outside of the Customs Duty Waiver Scheme
• de minimis state aid you바카라 사이트檝e received as part of the Customs Duty Waiver Scheme

De minimis state aid could include subsidised contracts, loans or grants from organisations like Invest NI and NI Direct.

If you do not have experience in customs or would like to find out more information, the Trader Support Service can support you with this process.

Who can claim

You can claim as a business as part of a 바카라 사이트榮ingle undertaking바카라 사이트�.

Your de minimis state aid allowance applies to all parts of your organisation involved in bringing goods into Northern Ireland from Great Britain or from outside the EU. This may include more than one business. This group of businesses is known as the 바카라 사이트榰ndertaking바카라 사이트�. An undertaking could be a sole trader, a company, a partnership, or any combination of these.

If you are a sole trader, you still need to create a single undertaking if you wish to claim a customs duty waiver. If there is more than one business within the undertaking, you바카라 사이트檒l need to decide which business will be the undertaking administrator (lead). The undertaking administrator is responsible for managing the online account and reporting non-customs de minimis state aid you바카라 사이트檝e received outside of the Customs Duty Waiver Scheme.

When you can claim

You can claim a waiver for duty on goods which might otherwise be charged 바카라 사이트榓t risk바카라 사이트� tariffs if you:

• have not exceeded the allowances at the point your import declaration is submitted
• will not exceed the allowance for your sector by making a claim

You can claim for goods you bring into:

• Northern Ireland from Great Britain
• Northern Ireland from countries outside of the UK and the EU 바카라 사이트� in this case, you claim a waiver for the difference between the UK and the EU tariff

Checking you바카라 사이트檙e within your allowance

De minimis state aid awards for undertakings in the 바카라 사이트榦ther바카라 사이트� and 바카라 사이트榓gricultural바카라 사이트� sectors are now calculated over a rolling 3-year basis. This means that whenever you are making a claim under the Customs Duty Waiver Scheme, you must ensure that you will not exceed your de minimis threshold, taking into account all claims dating back 3 years from that date.

We are working as quickly as possible to update the Customs Duty Waiver Scheme digital service to reflect this change. The de minimis state aid balance you are seeing reflects the total amount of de minimis state aid you have been awarded over the current and previous 2 tax years. In the meantime, you must keep your own records to ensure you are within the limit over a rolling 3 period.

This does not apply to the 바카라 사이트楩isheries and Aquaculture바카라 사이트� sector where de minimis state aid must continue to be calculated on a 3 tax-year basis.

The maximum allowances for each sector are:

• 30,000 euros over 3 tax years for the fisheries and aquaculture sector
• 50,000 euros over a 3 year rolling period聽for the agricultural primary production sector
• 300,000 euros over a 3 year rolling period for all other sectors

The maximum allowance includes all de minimis state aid you claim over a period of 3聽rolling years or tax years 바카라 사이트� dependent on which sector your undertaking falls under. This includes de minimis state aid which is not related to customs duty, such as聽Employment Allowance.

If a business in your undertaking is involved in more than one sector where a lower allowance applies, the lowest allowance will apply for your whole undertaking.

De minimis state aid could include subsidised contracts, loans or grants. If you are unsure if an aid you claim is counted as de minimis state aid you should contact the granting authority.

By claiming a waiver for customs duty, you are making a legal declaration that your claim will not result in you exceeding the allowance for your sector.

A business is eligible to claim a waiver for duty because the amount of de minimis state aid they received is below the sector allowance.

Examples of when a business is eligible to claim a waiver

Example 1 바카라 사이트� sector: other

Claim date:聽5 February 2025

Customs duty waiver claim amount:聽鈧�25,000

Relevant period:聽Review all de minimis aid received from 5 February 2022 to 4 February 2025

Previous de minimis state aid received during this period:

• 10 March 2022: 鈧�80,000 in customs duty waiver + 鈧�10,000 non-customs de minimis state aid
• 25 July 2023: 鈧�100,000 in customs duty waiver
• 15 January 2025: 鈧�50,000 in customs duty waiver

Total previous de minimis state aid:聽鈧�80,000 + 鈧�10,000 + 鈧�100,000 + 鈧�50,000 = 鈧�240,000

Cumulative total with new award:聽鈧�240,000 + 鈧�25,000 = 鈧�265,000

鈧�265,000 is below the 鈧�300,000 limit. This means that the 鈧�25,000 customs duty waiver claim can be made on 5 February 2025.

Example 2 바카라 사이트� sector: fisheries and aquaculture

Claim date:聽5 February 2025

Customs duty waiver claim amount:聽鈧�2,000

Relevant period:聽Assess all de minimis aid received in the current and preceding 2 tax years.

Previous de minimis state aid received during this period:

• tax year 2022 to 2023: 鈧�5,000 in customs duty waiver
• tax year 2023 to 2025: 鈧�2,000 in customs duty waiver
• tax year 2024 to 2025: 鈧�500 in non-customs de minimis state aid + 鈧�500 in non-customs de minimis state aid

Total previous de minimis state aid:聽鈧�5,000 + 鈧�2,000 + 鈧�500 + 鈧�500 = 鈧�8,000

Cumulative total with new award:聽鈧�8,000 + 鈧�2,000 = 鈧�10,000

鈧�10,000 is below the 鈧�30,000 limit. This means that the 鈧�2,000 customs duty waiver claim can be made on 5 February 2025.

Examples of when a business is not eligible to claim a waiver

Example 1 바카라 사이트� sector: other

Claim date:聽23 March 2025

Customs duty waiver claim amount:聽鈧�25,000

Relevant period:聽All de minimis aid received from 23 March 2022 to 22 March 2025

Previous de minimis state aid received during this period:

• 30 April 2022: 鈧�100,000 in customs duty waiver + 鈧�20,000 in non-customs de minimis state aid
• 25 July 2023: 鈧�110,000 in customs duty waiver
• 15 January 2025: 鈧�60,000 in customs duty waiver

Total previous de minimis state aid:聽鈧�100,000 + 鈧�20,000 + 鈧�110,000 + 鈧�60,000 = 鈧�290,000

Cumulative total with new award:聽鈧�290,000 + 鈧�25,000 = 鈧�315,000

鈧�315,000 exceeds the 鈧�300,000 limit. The 鈧�25,000 customs duty waiver claim cannot be made as it would breach the de minimis threshold.

Example 2 바카라 사이트� sector: fisheries and aquaculture

Claim date:聽23 March 2025

Customs duty waiver claim amount:聽鈧�2,000

Relevant period:聽Assess all de minimis aid received in the current and preceding 2 tax years (that is, tax years 2022 to 2023, 2023 to 2024 and 2024 to 2025)

Previous de minimis state aid received during this period:

• tax year 2022 to 2023: 鈧�15,000 in customs duty waiver
• tax year 2023 to 2024: 鈧�10,000 in customs duty waiver
• tax year 2024 to 2025: 鈧�3,000 in customs duty waiver + 鈧�1,000 in non-customs de minimis state aid

Total previous de minimis state aid:聽鈧�15,000 + 鈧�10,000 + (鈧�3,000 + 鈧�1,000) = 鈧�29,000

Cumulative total with new award:聽鈧�29,000 + 鈧�2,000 = 鈧�31,000

鈧�31,000 exceeds the 鈧�30,000 limit. The 鈧�2,000 customs duty waiver claim cannot be made as it would exceed the de minimis threshold for fisheries and aquaculture.

Before you claim

You must subscribe to HMRC바카라 사이트檚 online service so that you can register your undertaking.

To subscribe, you바카라 사이트檒l need to:

1. Get an Economic Operators Registration and Identification number (EORI number), unless you already have one. You바카라 사이트檒l also need the EORI number of any other business in your undertaking. If you do not have an EORI number, the online service will take you through the process of getting one.

2. Give HMRC your company email address. You바카라 사이트檒l need to do this for verification purposes.

3. Have a 바카라 사이트 Gateway user ID and password. If you do not have a user ID, you can create one the first time you subscribe.

The EORI number must be the one linked to the 바카라 사이트 Gateway user ID you used when you got an EORI number.

Registering a single undertaking

After subscribing to the online service, you바카라 사이트檒l need to register your undertaking. This will make the EORI number you subscribed with the undertaking administrator.

You바카라 사이트檒l need to tell us which industry sector your undertaking is involved in.

After registering, you바카라 사이트檒l need to add details of the businesses within your undertaking to your account. You바카라 사이트檒l then be given an account reference number.

If you are in a VAT group, you should add all the businesses that are in that VAT group to your undertaking.

To do this you바카라 사이트檒l need the following details for each business:

• EORI number
• contact details

The undertaking administrator must use the online service to tell HMRC about changes to any of the businesses within the undertaking.

Making a claim

You can make a claim on your import declaration.

You can make a claim where you have paid EU duty on 바카라 사이트榓t risk바카라 사이트� goods in the past 3 years.

You can also make a claim where you have underpaid EU duty on 바카라 사이트榓t risk바카라 사이트� goods to cover the outstanding EU duty.

Find out how to claim a waiver.

Related guidance

Find out about the other ways to bring your goods into Northern Ireland from Great Britain without paying duty.

Published 3 July 2023

Last updated 5 January 2024 + show all updates

1. 5 January 2024

   The dates when a business is both eligible and not eligible to claim a waiver have been updated.

2. 5 January 2024

   The dates when a business is eligible to claim a waiver have been updated. The total de minimis state aid when a business is not eligible to claim a waiver has also been updated.

3. 1 January 2024

   The Customs Duty waiver limits have been updated.

4. 3 July 2023

   First published.